CBP Ruling D89910 — The tariff classification of Christmas tree ornaments from China.

Tariff classification

Headings: 9505

Product description

You have submitted two samples of Christmas tree ornaments. They are identified as “Snow People Ornaments” item #PP-186447. These ornaments are composed of paper pulp. They measure approximately 6-1/2 inches in height. The first sample, “Mr. Reindeer”, is a hanging Christmas tree ornament depicting a reindeer attired for the holiday season. The reindeer figure is in a standing position. He is dressed in a green buttoned topcoat, with painted on red and green striped pants, black shoes and a black cap with a red stripe. The figure is shown holding a red and white striped candy cane in the left arm. A fabric loop is attached to an eyelet that extends from the top of the head for hanging from the branch on the Christmas tree. The second sample, “Mrs. Reindeer”, is a hanging Christmas tree ornament depicting a reindeer figure in a standing position. The figure is dressed in a white coat with painted on red pants and gold shoes. She is shown holding a gold paper shopping bag on the left arm. The shopping bag is decorated with holly leaves and berries and the word “MOOCCI”. A fabric loop is attached to an eyelet that extends from the top of the head for hanging on the Christmas tree. Your letter of inquiry states that these items will be marketed and sold as Christmas tree ornaments. The samples and marketing literature are returned as requested.

CBP rationale

a red and white striped candy cane in the left arm. A fabric loop is attached to an eyelet that extends from the top of the head for hanging from the branch on the Christmas tree. The second sample, “Mrs. Reindeer”, is a hanging Christmas tree ornament depicting a reindeer figure in a standing position. The figure is dressed in a white coat with painted on red pants and gold shoes. She is shown holding a gold paper shopping bag on the left arm. The shopping bag is decorated with holly leaves and berries and the word “MOOCCI”. A fabric loop is attached to an eyelet that extends from the top of the head for hanging on the Christmas tree. Your letter of inquiry states that these items will be marketed and sold as Christmas tree ornaments. The samples and marketing literature are returned as requested. The applicable subheading for the both of the above mentioned samples will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

Full text

NY D89910 April 26, 1999 CLA-2-95:RR:NC:SP:222 D89910 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Arlen T. Epstein Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of Christmas tree ornaments from China. Dear Mr. Epstein: In your letter dated March 26, 1999, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. You have submitted two samples of Christmas tree ornaments. They are identified as “Snow People Ornaments” item #PP-186447. These ornaments are composed of paper pulp. They measure approximately 6-1/2 inches in height. The first sample, “Mr. Reindeer”, is a hanging Christmas tree ornament depicting a reindeer attired for the holiday season. The reindeer figure is in a standing position. He is dressed in a green buttoned topcoat, with painted on red and green striped pants, black shoes and a black cap with a red stripe. The figure is shown holding a red and white striped candy cane in the left arm. A fabric loop is attached to an eyelet that extends from the top of the head for hanging from the branch on the Christmas tree. The second sample, “Mrs. Reindeer”, is a hanging Christmas tree ornament depicting a reindeer figure in a standing position. The figure is dressed in a white coat with painted on red pants and gold shoes. She is shown holding a gold paper shopping bag on the left arm. The shopping bag is decorated with holly leaves and berries and the word “MOOCCI”. A fabric loop is attached to an eyelet that extends from the top of the head for hanging on the Christmas tree. Your letter of inquiry states that these items will be marketed and sold as Christmas tree ornaments. The samples and marketing literature are returned as requested. The applicable subheading for the both of the above mentioned samples will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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